The Term "Capital Export Neutrality" Refers To

The term "capital export neutrality" refers to:

A) the criterion that an ideal tax should be effective in raising revenue for the government and not have any negative effects on the economic decision-making process of the taxpayer.
B) the fact that taxable income is taxed in the same rate by the taxpayer's national tax authority regardless of where in the world it is earned.
C) the criterion that the tax burden a host country imposes on the foreign subsidiary of a MNC should be the same regardless in which country the MNC is incorporated and the same as that placed on domestic firms.
D) underlying principle that all similarly situated taxpayers should participate in the cost of operating the government according to the same rules.